You have moved to Spain, or are about to, and want to work for yourself. That makes you an autónomo, the Spanish term for a self-employed person or sole trader. Before your first invoice you deal with three authorities: immigration, the tax agency (Agencia Tributaria, also called Hacienda) and Social Security. This guide follows that order, with every figure checked against official sources on 28 September 2026. This is general information, not legal or tax advice: check your situation with a gestor (a local administrative and tax adviser) or an accountant.
Which ID document do you need before registering?
The tax agency and Social Security identify you by your NIE, the foreigner identity number, which doubles as your tax number. But the NIE is not a permit: what allows you to work for yourself depends on your nationality.
UK citizens have been third-country nationals since Brexit, with one exception set out in the UK Government guide “Living in Spain” (updated 3 July 2026): if you were living legally in Spain before 1 January 2021, the Withdrawal Agreement protects your rights, the TIE card is the residence document it recognises and you do not need a work permit; if you arrived later, you need a visa or permit under the general rules.
If you are Irish, Dutch, Swedish, Danish or Finnish, or from another EU country, Iceland, Liechtenstein, Norway or Switzerland, you may work as self-employed on the same terms as a Spanish national. To stay longer than three months, you must apply in person to join the Central Register of Foreign Nationals within three months of arriving (Real Decreto 240/2007, articles 3 and 7, and third additional provision for Switzerland). You receive the certificado de registro, which shows your NIE (form EX-18, National Police). If you apply as self-employed, registration in the tax census or with Social Security is accepted as proof (Orden PRE/1490/2012), so ask the immigration office which order suits your case.
Other non-EU nationals, such as Americans, Canadians or Australians, first need an authorisation to reside and work as self-employed, or another permit that allows it (Immigration Regulation, Real Decreto 1155/2024, in force since 20 May 2025): see the information sheets of the Spanish Ministry of Inclusion, Social Security and Migration, or ask the Spanish consulate.
Do you need a digital certificate or is Cl@ve enough?
For the self-employed, Social Security procedures are electronic (Real Decreto 84/1996, article 46). You can use the FNMT electronic certificate, obtained by proving your identity at a registration office with your certificado de registro or TIE plus your passport (FNMT, frequently asked questions), or the Cl@ve system, with in-person registration or, in some cases, video identification. An authorised gestor can also file for you.
How do you register with the tax agency: modelo 036 or 037?
Tax registration comes first: modelo 036, filed before you start (Agencia Tributaria, modelo 036 page, updated 16 December 2025). The old modelo 037 no longer exists: Orden HAC/1526/2024 abolished it from 3 February 2025 (BOE of 9 January 2025). In the 036 you declare your tax address, activity, start date, IAE heading and VAT (IVA) and income tax (IRPF) regimes; if you keep business clients in Ireland, the Netherlands or elsewhere in the EU, also register in the Register of Intra-Community Operators (ROI).
Which IAE heading should you choose?
As an individual you are exempt from paying the Tax on Economic Activities (Real Decreto Legislativo 2/2004, article 82), but you declare your heading, the epígrafe, in the 036 (Agencia Tributaria, IAE procedures page, updated 22 January 2026). The rates separate business activities, such as a shop, from professional ones, such as translation, and the difference matters: income tax withholding on your invoices applies to professional activities (IRPF Regulation, article 95).
When must you register with Social Security?
Next comes the special scheme for the self-employed, the RETA, through the Import@ss portal. Social Security requires you to be registered for the IAE first (Revista de la Seguridad Social, guide of 22 June 2026). If you do not yet have a Social Security number, this registration goes together with affiliation, which assigns you one (Real Decreto 84/1996, article 32).
Apply before you start, and no earlier than 60 calendar days before (Real Decreto 84/1996, article 32.3, consolidated text as of 30 July 2026). On time, cover starts the day you begin; late, it runs from the first day of that month, with surcharges and interest (same decree, article 46). In the application you choose a mutua, which covers sick leave among other things, state your expected income and, if eligible, request the tarifa plana, which is only possible at registration (Ley 20/2007, article 38 ter).
How much will you pay in contributions in 2026?
Since 2023 you contribute on your real net income (Real Decreto-ley 13/2022): you choose a provisional base from what you expect to earn, and Social Security later adjusts the difference using your income tax return. In 2026 you can change your base every two months (Seguridad Social, new contribution system page, checked on 28 September 2026). Net income is takings minus deductible expenses, less a further 7% for general expenses, or 3% for some company partners (General Social Security Act, article 308).
| Bracket | Net income per month | Minimum base | Maximum base |
|---|---|---|---|
| Reduced 1 | Up to €670 | €653.59 | €718.94 |
| Reduced 2 | Over €670 up to €900 | €718.95 | €900.00 |
| Reduced 3 | Over €900 and under €1,166.70 | €849.67 | €1,166.70 |
| General 1 | From €1,166.70 up to €1,300 | €950.98 | €1,300.00 |
| General 2 | Over €1,300 up to €1,500 | €960.78 | €1,500.00 |
| General 3 | Over €1,500 up to €1,700 | €960.78 | €1,700.00 |
| General 4 | Over €1,700 up to €1,850 | €1,143.79 | €1,850.00 |
| General 5 | Over €1,850 up to €2,030 | €1,209.15 | €2,030.00 |
| General 6 | Over €2,030 up to €2,330 | €1,274.51 | €2,330.00 |
| General 7 | Over €2,330 up to €2,760 | €1,356.21 | €2,760.00 |
| General 8 | Over €2,760 up to €3,190 | €1,437.91 | €3,190.00 |
| General 9 | Over €3,190 up to €3,620 | €1,519.61 | €3,620.00 |
| General 10 | Over €3,620 up to €4,050 | €1,601.31 | €4,050.00 |
| General 11 | Over €4,050 up to €6,000 | €1,732.03 | €5,101.20 |
| General 12 | Over €6,000 | €1,928.10 | €5,101.20 |
Source: Orden PJC/297/2026, article 18, published in the BOE on 31 March 2026, applying the scale extended by Real Decreto-ley 3/2026. Checked on 28 September 2026.
A rate of 31.50% applies to your base: 28.30% for common contingencies, 1.30% for work accidents and occupational illness, 0.90% for cessation of activity, 0.10% for vocational training and 0.90% for the intergenerational equity mechanism (Orden PJC/297/2026, BOE of 31 March 2026). On the minimum base of the first bracket, €653.59, that comes to €205.88 a month (our calculation from that Orden, before any reduction).
Is the tarifa plana still available in 2026?
Yes, with one caveat. Article 38 ter of Ley 20/2007 provides a reduced contribution for 12 months if you are registering for the first time or have not been registered in the previous two years (three if you have had it before), extendable by another 12 months if your annual net income stays below the Spanish minimum wage (SMI).
It was €80 a month from 2023 to 2025 (Real Decreto-ley 13/2022, fifth transitional provision). From 2026 the State Budget Act must set it; no such Act has been passed, and neither Real Decreto-ley 3/2026 nor Orden PJC/297/2026 gives a figure, although Social Security still offers the tarifa plana at registration (Revista de la Seguridad Social, 22 June 2026). Confirm it in Import@ss.
Which tax returns do you file each quarter?
VAT, called IVA, goes on modelo 303, filed from 1 to 20 April, July and October, and from 1 to 30 January (Agencia Tributaria, modelo 303 deadlines, updated 26 March 2026). The standard rate is 21%, with reduced rates of 10% and 4% (Agencia Tributaria, VAT rates page, updated 2 June 2026), and some healthcare and education services are exempt (Ley 37/1992 on VAT, article 20).
Income tax (IRPF) is paid on account with modelo 130: 20% of your net profit accumulated over the year, on the same dates (Agencia Tributaria, economic activities guide, updated 30 April 2026). You do not file it if you carry out a professional activity and at least 70% of last year's income had tax withheld (same guide).
If your activity is professional, business or professional clients withhold 15%, or 7% in your first year and the two following years if you had no professional activity the year before and you tell them in writing (IRPF Regulation, article 95). Each year you also file the VAT summary (modelo 390) and your income tax return.
What must your first invoice include?
It must show a consecutive number and series, the date, your and your client's names, NIF (your NIE) and addresses, a description, the taxable base, VAT rate and VAT amount, any withholding and, if the supply is exempt or the client accounts for the VAT (as with services to a business in another EU country), the right wording (Agencia Tributaria, invoice content page, updated 26 March 2026, and Real Decreto 1619/2012).
Your invoicing software will have to comply with Verifactu, which records each invoice so it cannot be altered, from 1 July 2027 for the self-employed (Real Decreto-ley 15/2025 and Agencia Tributaria note updated 26 March 2026). That date has been postponed before, so check it when you choose your tool.
Checklist: is everything ready before you invoice?
Go through this in order: NIE and the right residence document; a digital certificate or Cl@ve; modelo 036 with the correct heading, before you start; RETA registration with your mutua, income forecast and tarifa plana if eligible; a bank account for contributions; consecutively numbered invoices; a calendar for the 303 and 130; and any local licence or professional body membership you need.
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